Preheat oven to 350°F. Lightly grease 18 x 13-inch rimmed baking sheet, line with parchment paper, and lightly grease parchment. Set aside.
In a large bowl, whisk together flour, cocoa powder, sugar, baking powder, and salt.
1 cup cake flour, ⅓ cup unsweetened cocoa powder, ¾ cup granulated sugar, 1 ½ teaspoons baking powder, ½ teaspoon kosher salt
Whisk in egg yolks, oil, coffee, and espresso powder until a smooth batter forms.
5 large eggs, ½ cup vegetable oil, ¼ cup hot brewed strong coffee, 3 tablespoons espresso powder
Using a stand mixer with whisk attachment, whip egg whites and cream of tartar on medium-low speed until foamy, about 1 minute.
5 large eggs, ¼ teaspoon cream of tartar
Increase speed to medium-high and whip until stiff peaks form, 1 ½ – 2 minutes.
Transfer ⅓ of whipped egg whites to batter and whisk gently until mixture is lightened.
Using a rubber spatula, gently fold remaining egg whites into batter.
Pour batter into prepared sheet tray and spread evenly with offset spatula.
Firmly rap sheet tray on counter 3 times to remove large air bubbles from batter.
Bake in preheated oven until cake springs back when pressed lightly in center, 12-14 minutes. While cake bakes, soak clean dish towel in water and wring out thoroughly. (You’ll use this to roll up the cake)
Transfer sheet tray from oven to wire rack. Immediately run knife around edge of sheet, then carefully invert cake into 2nd wire rack. Carefully remove parchment.
Lay damp towel over cake and invert first wire rack over towel.
Invert cake and remove rack from top.
Starting from short side, gently roll cake and towel together into jelly roll shape.
Let wrapped cake cool on rack, seam side down, for 1 hour.